Not logged in.

Contribution Details

Type Bachelor's Thesis
Scope Discipline-based scholarship
Title Who would bear an automated payment tax? An analysis of the relationship between income, wealth, and payments in Switzerland
Organization Unit
Authors
  • Ivo Popov
Supervisors
  • Vincent Lars Wolff
  • Marc Chesney
Language
  • English
Institution University of Zurich
Faculty Faculty of Business, Economics and Informatics
Date 2022
Abstract Text The goal of this paper is to determine how wealth, income and trading relate to the transac-tion values of individuals and how the employee count and the economic sector relate to the transaction values of small and medium-sized enterprises. Surveys were used to collect data on the transaction values of small and medium-sized enterprises and individuals in Switzer-land for 2020. The surveys gathered 58 observations for individuals and eight observations for small and medium-sized enterprises. For this reason, only the data on individuals were processed through regressions and mediation analysis. The findings show that income and wealth impact the transaction volume. Contrary to previous research, both income and wealth regressively affect the transaction volume of individuals rather than progressively. This paper indicates that wealth, but not income, affects the likelihood of an individual to trade; yet, trading itself does not correlate with the transaction volume of individuals. The data on small and medium-sized enterprises, however, was insufficient for any meaningful statistical analysis. Further data gathering and research efforts are needed.
Export BibTeX